Ukraine will change the rules for the tourism tax

Cooperation between DART and the State Tax Service

According to Міністерство Туризму: The Head of the State Agency for Tourism Development of Ukraine (DART) Natalia Tabaka held a meeting with the acting Head of the State Tax Service of Ukraine (STS) Lesia Karnaukh. During the meeting, the parties agreed to strengthen cooperation to improve the administration of the tourism tax. Key areas discussed include:

• the introduction of the institute of tax agents authorized by local councils,
• digitization of payments,
• cooperation with online booking platforms.

Among the agreements, the digitization of the tourism tax payment processes and improvement of taxpayer accounting through the Unified Tourism Register are particularly important. Within this register, a separate module is planned to be created with data on tax agents and entities that pay the tourism tax. With the support of experts from the U-LEAD program, a practical guide for participants in the tourism market is also being developed.

The importance of digitization

According to the STS, in the first half of 2026, 174.9 million UAH of tourism tax was received by local budgets, paid by more than 6.1 thousand taxpayers. Lviv region is the leader in the number of tourist overnight stays - over 2.37 million, followed by Ivano-Frankivsk region with over 1.61 million overnight stays and Kyiv with over 1.45 million overnight stays.

'The cooperation between DART and the STS is an important step towards increasing the transparency of the tourism market, developing modern digital services, and forming an effective system for administering the tourism tax. Therefore, it leads to stronger communities and the sustainable development of tourism in Ukraine,' - Natalia Tabaka

This initiative could significantly impact the development of the tourism sector in Ukraine, as digitization and improved administration of the tax create new opportunities for local budgets. Since the tourism tax is an important source of funding for infrastructure and services development, an effective administration system will contribute to the economic growth of regions. Such steps may also enhance Ukraine's attractiveness as a tourist destination for international travelers.

As the tourism tax framework evolves, it's essential to recognize the changing dynamics of domestic travel in Ukraine. Recent reports indicate that military personnel and veterans are becoming the most frequent domestic travelers, highlighting the need for adaptive tourism strategies that cater to diverse groups. This trend could further influence local economies and the effectiveness of the new tax measures.